1.audit 审计 T
n"e
2.attestation 鉴证 A/q2g7My
3.credibility 可信赖程度 9T(L"9r-e
4.audit of financial statements 财务报表审计 96(R'^kNX
5.agreed-upon procedures 执行商定程序 %'Zc2h&z
6.high levels of assurance 高水平保证 ShQ|{P9
7.compilation 编制 ?b||Cr
8.reliability 可靠性 `NBbTQtgO
9.relevance 相关性 ')B =|T)
10.professional skepticism 职业谨慎 <d5@CA+M
11.objectivity 客观性 9<yAQ?7L
12. professional competence 专业胜任能力 bS>R5*Zp
13.Senior/CPA-in-charge 项目经理 sLb8*fak
14.audit engagement letter 业务约定书 N_
UQ
15.recurring audit 连续审计 Q"40#RFA
16.the client 委托人 ,V,f2W 4
17.change CPA 更换注册会计师 .*BA 1sjE
18.the existing CPA 现任注册会计师 pet~[e%!
19.the successor CPA 后任注册会计师 ?hnx/z+uT
20.the preceding CPA前任注册会计师 |,b2b2v?
21.issue the audit report 出具审计报告 z~,mRgc$B
22.expert 专家 KU-'+k2s;p
23.the board of directors 董事会 j~bAbOX12
24.knowledge of the entity‘ s business 了解被审计单位情况 \K;op2
25.assess material misstatement risks评估重大错报风险 4'' ,6KJ@
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 k<H%vg>{~s
27.a general knowledge of —— 初步了解―――的情况
2nv[1@M
28.a more knowledge of—— 进一步了解的情况 )l&D]3$6K
29.the prior year‘s working papers 以前年度工作底稿 ?v:Z
U~i
30.minutes of meeting 会议纪要 h4
_b!E@
31.business risks 经营风险 nZfs=@w:y
32.appropriateness 适当性 MaO"#{i
33.accounting estimate 会计估计 C5|db{=\.*
34.management representations 管理层声明 'BY-OA#xJ
35.going concern assumption 持续经营假设 mzWP8Hlw
36.audit plan 审计计划 )0^># k
37.significant audit areas 重点审计领域 #02Kdo&Vy
38.error 错误 DECB*9O^
39.fraud舞弊 #EDEYEW7
40.modified or additional procedures 修改或追加审计程序 =. *98
41.misappropriation of assets 侵占资产 `0{ S3v
42.transactions without substance 虚假交易 0"78/6XIs
43.unusual pressures 异常压力 d|XmasGN
44.the suspected noncompliance 涉嫌存在违法行为 &SH1q_&BQ
45.materialiy 重要性 4U=75!>
46.exceed the materiality level 超过重要性水平 UZGDdP
47.approach the materiality level 接近重要性水平 >O#grDXb
48.an acceptably low level 可接受水平 mk!Dozb/
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 |t))u`~
50.misstatements or omissions 错报或漏报 r3qf[?3`6
51.aggregate 总计 PY`L$e
52.subsequent events 期后事项 ](#&.q%5!
53.adjust the financial statements 调整财务报表 :]PM_V|
54.perform additional audit procedures 实施追加的审计程序 j?6X1cM q
55.audit risk 审计风险 w\Mnu}<e$
56.detection risk 检查风险 */z??fI27
57.inappropriate audit opinion 不适当的审计意见 9@K.cdRjQ
58.material misstatement 重大的错报 ~>Kq<]3~
59.tolerable misstatement 可容忍错报 Tde0 ~j}
60.the acceptable level of detection risk 可接受的检查风险